What is the dividend withholding rate between China and Greece?
Under the China-Greece tax treaty, the withholding rate on dividends is 10% for portfolio investors (general rate). A reduced rate of 5% applies when the beneficial owner is a company holding a qualifying ownership stake (typically 10% or more of voting stock). Note that the reduced rate requires the recipient to file the appropriate treaty benefit claim form before payment. This 10% rate compares to a median of 10% across China's 47 active treaty partners, and 15% across Greece's 29 active partners.
Network Comparison
China
Rank 15 of 47 active treaties (lowest rate = #1)
Lower rates with: Finland (10%), France (10%), United Kingdom (10%)
Higher rates with: Hong Kong (10%), Hungary (10%), Indonesia (10%)
Greece
Rank 1 of 29 active treaties (lowest rate = #1)
Higher rates with: Egypt (10%), Spain (10%), Finland (10%)